This page provides an English interface to the gxceed GX paper corpus. The corpus aggregates papers from 14 contributing scholarly metadata sources and uses AI-assisted classification to identify signals related to measurement, policy narratives, outcomes, implementation, industrial adoption, and verification.
The goal is not only to discover papers, but to observe how GX research is distributed across research substance, implementation narratives, external expectations, implementation substance, and judgment formation.
Summaries are AI-assisted. Always refer to the original paper for authoritative conclusions.
Showing 61–80 of 229 papers
Shiyao Zhu, Haibo Feng, Chang Shu +1
A systematic review of 31 peer-reviewed studies on mandatory Building Energy Benchmarking and Disclosure (BEBD) policies worldwide. Public disclosure, more than benchmarking alone, drives improvement, with energy intensity cuts of ~5–14% in…
Albert C. Y. Teo, Ao Liang, Kah Hon Leong
This study qualitatively compares ESG disclosure frameworks in Hong Kong, Singapore, and Malaysia against the EU's ESRS across mandatory scope, assurance, sectoral coverage, and phased implementation. It finds Asian frameworks are markedly …
Sakina Nusarifa Tantri
A structured literature review of 31 studies (2009–2025) synthesizes evidence on sustainability reporting (SR) among SMEs. SR improves transparency, accountability, stakeholder trust, operational efficiency, and innovation, yet financial, t…
Shiyu R.
This study uses a difference-in-differences design to estimate the causal effect of mandatory ESG disclosure on corporate financial performance among firms listed in Hong Kong and Shenzhen. Treating disclosure mandates as a quasi-natural ex…
Qing Chen
This study examines how entering China's national emissions trading system affects two margins of corporate carbon reporting: broad carbon-related disclosure and itemized allowance quantities required in annual report notes since 2020. Usin…
(著者不明)
First panel study testing whether ISSB's IFRS S1/S2 adoption affects ESG investment outcomes in 200 Bangladeshi listed firms (2023–2025) using PLS-SEM. Environmental (β=0.441) and social (β=0.586) sustainability investment rise significantl…
Glaveli N.
This paper assesses how maturely companies report their sustainable business models and strategies under the EU CSRD framework. It analyzes the quality and current practice of strategy and business-model disclosure required by CSRD, highlig…
Vladyslav Bato, Ján Hrinko
The EU's Digital Product Passport under ESPR, designed to enable circularity, legally operates as a market-access condition reaching non-EU suppliers. For textiles, 49 batch-level data points cascade upstream via private contracts. The pape…
Gökhan Göksu
A complete reproduction package for a study of Turkey's transition to IFRS S1/S2-aligned sustainability reporting standards. It includes 32 PowerShell scripts, 20 derived datasets, a coding manual, and an adjudication report, allowing full …
Michele A. Rea
A critical narrative review mapping the concept of "connectivity" between financial and sustainability reporting, drawing on 115 publications and key IIRC, EFRAG and IFRS/ISSB documents. Connectivity is shown to be a multidimensional "porte…
Andrew P. Yu
This guide maps 128 MME task positions to licensed IFRS Sustainability Disclosure Standards and SASB Standards source relationships and candidate UN SDG target routes. The mappings express potential analytical relationships between evidence…
Andrew P. Yu
This guide maps 128 MME task positions to IFRS Sustainability Disclosure Standards and SASB source relationships, and candidate COSO control-support relationships across internal control, ERM, and sustainability reporting. It identifies pot…
Andrew P. Yu
This guide maps 128 MME task positions to IFRS Sustainability Disclosure Standards and SASB Standards source relationships, and materiality-governed ESRS topic routes. It distinguishes authentic EU legal texts from EFRAG support materials, …
Andrew P. Yu
This guide maps 128 MME task positions to IFRS Sustainability Disclosure Standards and SASB source relationships, and candidate GRI topic and disclosure routes. It preserves the distinction between financial and impact materiality, without …
Andrew P. Yu
This guide provides a methodology to map 128 MME task positions to licensed IFRS Sustainability Disclosure Standards and SASB Standards source relationships, and candidate TNFD nature-related routes, including LEAP-related evidence relation…
MOUSSAFIR Hasna
This paper proposes a unified conceptual framework to model how the CSRD and ESRS reshape corporate disclosure through double materiality. Integrating signaling, agency, legitimacy, and stakeholder theories, it argues that structural conver…
Vincent Gagné, Vicky Therrien
This brief offers a practical framework for selecting and implementing sustainability reporting standards (GRI, IR, SASB) based on five factors: primary stakeholders, legitimacy/transparency, industry expectations, regulatory context, and i…
Raluca Guse, Cătălina Gorgan, Elena-Mariana Glăvan +2
This exploratory multiple case study analyzes sustainability statements of six top Romanian listed companies under CSRD and ESRS for FY2024-2025. Using a 70-item coverage index and qualitative reading, it finds that disclosure coverage is s…
Dorottya Sebestyén
This paper analyzes how EU non-financial reporting regulation, evolving from NFRD to CSRD, the 2025 Omnibus package, and the VSME, embeds SMEs through spillover mechanisms. It identifies three pathways: value chain transmission, financial g…
Cynthia A. Williams
This article reviews emerging empirical evidence on the effects of mandatory GHG disclosure on corporate emissions reductions, examining whether disclosure is an effective climate policy tool. Studies from the UK and US show that mandatory …
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